- 1 - HC-KAR NC: 2025:KHC:32001 WP No. 23330 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23330 OF 2025 (T-IT) BETWEEN: SRI. JANIGARAKOPPA KUTTAPPA KRISHNAPPA, S/O LATE KUTTAPPA, AGED ABOUT 55 YEARS, PROPRIETOR: RAMYA ELECTRICALS AND IRRIGATION, RACECOURSE ROAD, HASSAN. R/O “SHRUSTI NILAYA”, II CROSS, II STAGE, JAYANAGAR, HASSAN – 573 202. …PETITIONER (BY SRI. MAHESH R.UPPIN, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 1 AND TPS, AAYAKAR BHAVAN, 2ND STAGE, BELUR ROAD, HASSAN – 573 201, BENGALURU – 560 001. 2. ASSESSING OFFICER, NATIONAL FACELESS ASSESSING OFFICER, NEW DELHI – 110 001. …RESPONDENTS (BY SRI. TIRUMALESH M., ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:32001 WP No. 23330 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASH THE ORDER DT: 08-03-2025 BEARING DIN NO. ITBA/AST/S/147/2024-25/1074232401(1) PASSED BY RESPONDENT NO.2 MARKED AS ANNEXURE -J AND THE DEMAND NOTICE DT- 08/03/2025 BEARING DIN AND NOTICE NO. ITBA/AST/S/156/2024-25/1074232430(1) ISSUED BY RESPONDENT NO.2 MARKED AS ANNEXURE -K BY ISSUING A WRIT IN THE NATURE OF CERTIORARI AND II). PASS SUCH OTHER ORDER AS DEEMS FIT TO GRANT UNDER THE CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER Petitioner is before this Court seeking the following prayers: “i). Quash the Order dt: 08-03-2025 bearing DIN No. ITBA/AST/S/147/2024-25/1074232401(1) passed by Respondent No.2 marked as ANNEXURE "J" and the Demand Notice dt: 08/03/2025 bearing DIN & Notice No. ITBA/AST/S/156/2024-25/1074232430(1) issued by Respondent No.2 marked as ANNEXURE 'K' by issuing a writ in the nature of Certiorari; and ii). Pass such other order as deems fit to grant under the circumstances of the case in the interest of Justice.” 2. Heard Sri.Mahesh R Uppin, learned counsel appearing for the petitioner, Sri.Tirumalesh M., learned counsel - 3 - HC-KAR NC: 2025:KHC:32001 WP No. 23330 of 2025 appearing for the respondents and have perused the material on record. 3. A Show Cause Notice comes to be issued against the petitioner on 18.02.2025 under Section 148 of the Income Tax Act, to submit a reply on or before 21.02.2025 which is barely three days after the issuance of the Show Cause Notice. Since the reply was not submitted, the order comes to be passed on 08.03.2025. It is this that is called in question. 4. Learned counsel appearing for the petitioner submits that in the minimum, seven days notice ought to have been rendered in the Show Cause Notice and not three days and therefore, the order is passed in violation of the principles of natural justice. Learned counsel appearing for the respondents would not dispute the position as narrated herein above. In that light, the petition deserves to succeed on the sole ground of violation of principles of natural justice. 5. Learned counsel for the petitioner submits that the Show Cause Notice is occasioned on the score that there is - 4 - HC-KAR NC: 2025:KHC:32001 WP No. 23330 of 2025 incorrect 26AS Statement rendered by the bank. Therefore, on the reply being submitted, the Assessing Officer shall verify with the bank with regard to the correctness of the cash deposits made to the bank and then pass orders, in accordance with law. 6. Learned counsel appearing for the respondents now submits that he has preferred appeal against the said order and would undertake to withdraw the said appeal. 7. In the light of the said submission, I deem it appropriate to dispose the petition and remit the matter back to the hands of the Assessing Officer to consider the issue from the stage of seeking reply to the Show Cause Notice dated 18.02.2025. The petitioner shall now submit reply to the Show Cause Notice within one week from the date of receipt of copy of this order. In the event, reply is submitted within one week from the date of this order, the reply be considered in accordance with law and proceedings regulated thereafter. - 5 - HC-KAR NC: 2025:KHC:32001 WP No. 23330 of 2025 8. For the aforesaid reasons, the petition stands disposed. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 1 Sl No.: 369 CT:SS